HMRC to accept bulk appeals for late tax returns due to Covid-19

Tax agents will be able to send bulk appeals against late filing penalties for self-assessment income tax returns filed after 28 February due to Covid-19 HMRC has announced. The new process is available from 24 March for six months. Agents should use the bulk appeals form to record details of their clients’ appeals.

Once completed the form should be posted to: Bulk Agent Appeals HM Revenue and Customs BX9 1ZH.

HMRC states:

Each form can be used for a maximum of 25 clients. Further forms can be submitted for additional clients.

If multiple forms are completed these should be sent in separate envelopes.

All fields on the form should be completed for each client.

The template must be used only when the return was not filed by 28 February due to Covid-19.

Appeals on behalf of one client should be filed using either form SA370 or submitted online. Appeals for a high...